This paper will examine the effects of tax incentives for small businesses on employment level evaluating a program with this purpose implemented in Brazil in the 1990s. We first develop a theoretical framework which guides both the de nition of the parameters of interest and their identi...

It is consensual that the increasing on the Social Security?s deficit is one of the most important constraints imposed upon sustained economic growth in Brazil. Many proposals have been discussed, from adjustments on the age of retirement, equalizing men and women, to a complete reform, by...